https://www.taxtmi.com/caselaws?id=94933 Under the Modvat scheme, credit could not be denied solely because inputs were not entered in RG 23A Part I where physical receipt was accepted and the adjudicating authority found no mala fides. The Tribunal treated the omission as a technical, staff-level lapse and noted that the factual finding on receipt, based on corroborating records, should not be lightly disturbed absent fraud or deliberate suppression. On that basis, the denial of credit on a record-maintenance defect was unsustainable, and the assessee was entitled to relief. en-us Fri, 29 Sep 2000 00:00:00 +0530 Mon, 05 Dec 2011 18:34:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94933 Under the Modvat scheme, credit could not be denied solely because inputs were not entered in RG 23A Part I where physical receipt was accepted and the adjudicating authority found no mala fides. The Tribunal treated the omission as a technical, staff-level lapse and noted that the factual finding on receipt, based on corroborating records, should not be lightly disturbed absent fraud or deliberate suppression. On that basis, the denial of credit on a record-maintenance defect was unsustainable, and the assessee was entitled to relief. Case-Laws Central Excise Fri, 29 Sep 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94933